People v. Whipple
California Supreme Court
Appeal from the District Court of the Third Judicial District, Alameda County. The action was brought to recovera delinquent tax. The defendant set up in his answer that the assessment was void because not made against him by his true name. Judgment was rendered for the plaintiff, and the defendant appealed.
1Opinion of the Court
By the Court:
The finding, “that no assessment of the property mentioned in the complaint was ever made against'S. B. Whipple, but the same was made against S. M. Whipple, and that the true name of defendant is Stephen B. Whipple— generally written S. B. Whipple, by which last-mentioned name he has always been known and called, and by no *592other,” is in legal effect a finding that the property was never assessed to the defendant at all. The statute requires that the assessor shall ascertain the names of every person owning property or having its possession or coni rol, and shall list and assess…
2Cited by9 opinions
- Emeric v. AlvaradoCalifornia Supreme Court · 1891
- Lake County v. Sulphur Bank Quicksilver Mining Co.California Supreme Court · 1884
- Birney v. WarrenMontana Supreme Court · 1903
- Emeric v. AlvaradoCalifornia Supreme Court · 1891
- Pennsylvania Co. v. ColeU.S. Circuit Court for the District of Indiana · 1904
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